There is a VAT deadline in October, but an individual general-taxpayer usually pays a provisional assessment notice rather than filing a separate provisional return. Do not confuse a corporation's required provisional return with an individual's notice-based payment.
Checked October 4, 2026 (KST) against the National Tax Service's filing and payment guide, its 2026 tax calendar, and Hometax. Confirm your own notice and amount in your account.
Key points
- An individual general VAT taxpayer usually pays a provisional assessment notice; corporations file a provisional return.
- Check the October 26, 2026 deadline, the under-₩500,000 exclusion and eligibility exceptions in your own notice and Hometax.
- Simplified taxpayers usually file annually, but tax-status changes and other NTS exceptions can alter the schedule.
The short answer
- October 25, 2026 is a Sunday. The NTS calendar lists Monday, October 26 for the second-period provisional VAT filing/payment deadline.
- An individual general taxpayer is typically assessed 50% of the VAT paid for the preceding six-month period. Most do not have a separate October provisional-return obligation.
- A simplified taxpayer usually reports a full year's activity the following January. Check individual notices for exceptions, including a tax-status change.
What does an individual general taxpayer do?
An individual general taxpayer files the final return for July–December activity between January 1 and 25 of the following year. In October, the tax office may issue a provisional notice for 50% of the amount paid for the preceding six-month period. The amount is credited against the next final return; the October notice does not replace that annual filing. NTS filing guide
A notice is not issued when the amount to collect is under ₩500,000. A business that changed from simplified to general taxation at the start of the period may also be excluded. No notice does not necessarily mean no VAT obligation: check whether you must file the January final return.
If your business slowed down
Even if you are normally subject to a provisional notice, you may file a provisional return when you suspended operations, business performance worsened, or you seek an early refund. The notice is cancelled if you file. This is not automatically the better option for everyone; compare actual sales, purchases and refund eligibility, and consult a tax professional or the NTS where needed. NTS guidance
Simplified taxpayers usually do not file in October
A simplified taxpayer generally reports January–December activity from January 1 to 25 of the next year. The NTS lists exceptions, including businesses whose tax status changes from simplified to general on July 1 and certain simplified taxpayers who issued tax invoices during the earlier provisional-assessment period. If you received a status-change or tax-office notice, do not rely only on the usual once-a-year schedule. NTS simplified-taxpayer deadlines
What to check by October 26
| Business type or situation | October action | Next step |
|---|---|---|
| Individual general taxpayer who received a notice | Check the amount and due date, then pay | Second-period final return in January 2027 |
| Excluded because the notice is under ₩500,000, etc. | Check whether a January return is still due | Confirm your tax status and reason for exclusion |
| Suspension, poor performance or early-refund need | Check whether a provisional return is appropriate | Filing cancels the notice |
| Individual simplified taxpayer | Usually follow the annual schedule, not an October return | Annual return in January 2027; check exceptions |
| Corporation | File and pay for July–September activity | Corporate rules differ from individual rules |
Prepare your records
If you received a provisional notice, first check its due date and details in Hometax. For the January final return, organize sales invoices, card and cash-receipt sales, purchase invoices and business-expense evidence by month. Purchases unrelated to the business or lacking qualifying evidence may not be deductible as input VAT.
The key question is not simply “Do I file VAT in October?” Check your tax type and whether you received a notice. The due date can shift for holidays, so use the NTS 2026 tax calendar and the date on your own notice.